REPORT DIGEST
ILLINOIS STATE POLICE
MERIT BOARD
COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2006 Summary of Findings: Total this audit 3 Total last audit 2 Repeated from last audit 2 Release Date:
January 31, 2007
State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General Iles Park Plaza 740 E. Ash Street Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest and the
Full Report are also available on the worldwide web at http://www.state.il.us/auditor |
SYNOPSIS
¨ The Board did not have adequate controls over its contractual service expenditures. Professional legal services were paid without having a contractual agreement reduced to writing and filed with the State Comptroller’s Office. ¨ The Board did not timely file its administrative reports as required. ¨ The Board did not comply with all the requirements of the State Officials and Employees Ethics Act.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS STATE POLICE MERIT BOARD
COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2006
EXPENDITURE STATISTICS |
FY
2006 |
FY
2005 |
FY
2004 |
Total
Expenditures ............................. |
$855,173 |
$752,639 |
$856,036 |
Personal Services...........................
% of Total Expenditures.............
Average No. of Employees........ |
$304,000
36%
5 |
$321,454
43%
5 |
$315,355
37%
5 |
Other Payroll Costs (FICA,
Retirement)...................................
% of Total Expenditures............ |
$46,546
5% |
$76,105
10% |
$52,086
6% |
Contractual Services......................
% of Total Expenditures............ |
$453,565
53% |
$309,925
41% |
$432,854
51% |
All Other Items.......................................
% of Total Expenditures |
$51,062
6% |
$45,155
6% |
$55,741
6% |
|
|
|
|
Cost of Property and Equipment......... |
$203,403 |
$196,458 |
$239,451 |
SELECTED ACTIVITY MEASURES
(Not Examined) |
FY
2006 |
FY
2005 |
FY
2004 |
Complaints against sworn officers................
Complaints settled without hearings..............
Complaints involving formal hearings............
Complaints pending at year end...................
Pre-employment cards received.................
Applicants certified to a cadet class.............
Graduating applicants certified to class........
*Three
classes in FY06 will not graduate until FY07. |
17
11
6
12
1,517
311
*51 |
17
8
7
12
2,397
0
78 |
14
9
5
10
2,351
106
38 |
EXECUTIVE DIRECTOR |
During Audit Period:
James Seiber
Currently: James Seiber |
$53,290 and $9,192 expended without a written contractual agreement Reports not filed
timely
Failure to maintain time sheets as required Failure to display any notice of State employee protection under the Whistle Blower Protection article as required |
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS
INADEQUATE CONTROLS OVER CONTRACTUAL SERVICE EXPENDITURES The State Police Merit Board (Board) did not have adequate controls over its contractual service expenditures. The Board expended $53,290 and $9,192 during FY05 to two separate vendors for professional legal services without a contractual agreement. The Illinois Procurement Code (30 ILCS 500/20-80) requires State agencies to reduce to writing contractual liabilities for professional and artistic services involving expenditures of more than $5,000 during the fiscal year for the same type of services prior to the beginning of the services and file them with the State Comptroller’s Office. We recommended the Board strengthen controls to ensure contractual agreements are approved prior to the execution of the contract and that the contracts are reduced to writing and filed with the State Comptroller’s Office. (Finding 1, page 7) Board officials responded that as of FY06 professional and artistic services involving expenditures of more than $5,000 for the same type of service have been executed prior to the beginning of the services and filed with the Illinois State Comptroller’s Office. UNTIMELY FILINGS OF REPORTS The Board did not timely file its administrative reports as required. We noted the Board filed one of eight Travel Headquarter reports 45 days late, filed one of 12 economic interest statements 10 days late, and one of two petty cash usage reports was not filed for the calendar year ended December 31, 2005. We recommended the Board ensure all required reports be filed with the appropriate parties on a timely basis. (Finding 2, pages 8- 9) Board officials stated they have established measures to better insure reports will be filed with the appropriate parties on a timely basis.
NON-COMPLIANCE WITH STATE OFFICIALS AND EMPLOYEES ETHICS ACT The Board did not comply with all the requirements of the State Officials and Employees Ethics Act (Act). We noted the following: · The Board did not maintain time sheets in compliance with the Act for its five employees. The fiscal officer prepares the time sheets for all five employees each month and each employee reviews their own time sheets for discrepancies. In addition, the time sheets do not document the time spent each day on official State business. The Act (5 ILCS 430/5-5)) states, “The policies shall require State employees to periodically submit time sheets documenting the time spent each day on official State business to the nearest quarter hour.” · The Board did not display any notice of State employee protection under the Whistle Blower Protection article of the Act as required. The Act (5 ILCS 430/15) requires all State agencies to conspicuously display notices of State employee protection under this Act. We recommended the Board comply with all requirements of the State Official and Employees Ethics Act. (Finding 3, page 10) Board officials stated they have developed and distributed to all employees the new procedures to be followed with regards to monthly time sheets. Also, the Board has posted the “Whistle Blower Protection” article on the employee bulletin board. AUDITORS’ OPINION
We conducted a compliance examination of the State Police Merit Board (Board) as required by the Illinois State Auditing Act. We have not audited any financial statements of the Board for the purpose of expressing an opinion because the Board does not, nor is it required to, prepare financial statements. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JSC:pp AUDITORS ASSIGNED
The compliance examination was conducted by the Auditor General’s staff. |